LifeSemantics Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-11,072	-11,264	-3,349
Depreciation & Amortization	1,346	1,363	1,143
Loss (Gain) From Sale of Assets	183.75	-13.51	-8.13
Loss (Gain) From Sale of Investments	-175.94	423.99	-1.87
Stock-Based Compensation	-	4.14	34.72
Provision & Write-off of Bad Debts	208.59	57.67	-0.89
Other Operating Activities	1,971	1,573	-2,651
Change in Accounts Receivable	403.45	-806.02	-450.77
Change in Inventory	-1,177	-176.04	-15.88
Change in Accounts Payable	210.87	-23.35	-3.08
Change in Unearned Revenue	-151.23	-14.55	7.47
Change in Other Net Operating Assets	59.52	-1,398	175.01
Operating Cash Flow	-8,193	-10,274	-5,120
Capital Expenditures	-356.24	-282.18	-182.33
Sale of Property, Plant & Equipment	357.14	62.33	114.73
Cash Acquisitions	-4,750	-4,750	-
Sale (Purchase) of Intangibles	-26.3	-28.58	-11.46
Investment in Securities	5,214	11,402	-10,996
Other Investing Activities	846.77	220.82	136.19
Investing Cash Flow	1,800	6,724	-10,939
Short-Term Debt Repaid	-	-	-100
Long-Term Debt Repaid	-	-9,384	-907.68
Total Debt Repaid	-14,606	-9,384	-1,008
Net Debt Issued (Repaid)	-12,496	-9,384	-1,008
Issuance of Common Stock	18,414	10,713	499.41
Financing Cash Flow	5,917	1,329	-508.26
Foreign Exchange Rate Adjustments	-0.8	-0.02	-
Miscellaneous Cash Flow Adjustments	-	-	-0
Net Cash Flow	-476.42	-2,222	-16,567
Free Cash Flow	-8,549	-10,557	-5,302
Free Cash Flow Margin	-123.40%	-317.46%	-188.09%
Free Cash Flow Per Share	-561.44	-1005.76	-520.18
Cash Interest Paid	11.46	15.93	6.89
Cash Income Tax Paid	-	70.41	8.59
Levered Free Cash Flow	-11,389	-12,332	-
Unlevered Free Cash Flow	-10,868	-11,274	-
Change in Net Working Capital	5,503	6,335	-

Source: S&P Capital IQ. Standard template. Financial Sources.